Manufacture
This query is : Resolved
12 December 2011
Hi friends
An indian company imports display stands. It outsources the same within India for polishing and minor changes to the original product as per customer requirement.
Does this activity amount to manufacture??
Pls reply
An indian company imports display stands. It outsources the same within India for polishing and minor changes to the original product as per customer requirement.
Does this activity amount to manufacture??
Pls reply
13 December 2011
PLEASE NOTED:
Manufacturer means to make , produce, fabricate, assemble, process of bring to existence, by hand or by machine , a new products having a distinctive name, character or use and shall include process such as refrigeration, repacking, polishing, testing, calibration, re- engineering. Manufacture for the purpose of foreign trade policy 2009-2014 shall also include agriculture, aquaculture, animal husbandry, pisciculture, poultry, sericulture, viticulture and mining.
Manufacturer means to make , produce, fabricate, assemble, process of bring to existence, by hand or by machine , a new products having a distinctive name, character or use and shall include process such as refrigeration, repacking, polishing, testing, calibration, re- engineering. Manufacture for the purpose of foreign trade policy 2009-2014 shall also include agriculture, aquaculture, animal husbandry, pisciculture, poultry, sericulture, viticulture and mining.
13 December 2011
Please refer Section 2 (f) of Central Excise Act.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- ITR filing- non tax audit cases- Asstt.Year 2026-2027
- TAN for Partnership
- Soyabean hsn code and gst rate
- Treatment of Pension ?annuity returns on PMVY
- Last year TDS Claim
- LTCG for Assmt year 26-27
- NON- SUBMISSION OF LLP FORM 3
- Long Term Service award taxability in hands of company
- AY 26-27 ITR-4 FILING U/S 44-ADA
- Plot of land. Cost of Acquisition
- Showing Gift from relative in ITR for this year
- Gst invoice numbering and delivery challan numbering
- Standard Deduction claim for EPFO Pension and ICICI Prudential Life Annuity
- Small dealers gst returns filing
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
